1. Enter the dollar amount of each cost item under the appropriate headings. As examples, this has been done already for the first two items in the preceding list. Note that each cost item is classified in two ways: first, as variable or fixed, with respect to the number of units produced and sold, and, second, as a selling and administrative cost or a product cost. (If the item is a product cost, it should also be classified as either direct or indirect as shown) Cost Behaviour Selling and Administrative Variable Fixed Cost s 127,000 51,800 51,800 Product Cost Direct Indirect 127.000 $ Cost Item Factory labour, direct Advertising Factory supervision Property taxes, factory building Sales commissions Insurance, factory Depreciation office equipment Lease cost, factory equipment Indirect materials, factory Depreciation, factory building General office supplies (biling) General office salaries Direct materials used (wood, bolts, etc.) Utilities, factory Total costs "To units of product $ 127.000 $ 51,800 $ 51 800 127.000 $ 0 1. Enter the dollar amount of each cost item under the appropriate headings. As examples, this has been done already for the first two items in the preceding list. Note that each cost item is classified in two ways: first, as variable or fixed, with respect to the number of units produced and sold, and, second, as a selling and administrative cost or a product cost. (If the item is a product cost, it should also be classified as either direct or indirect as shown) Cost Behaviour Selling and Administrative Variable Fixed Cost s 127,000 51,800 51,800 Product Cost Direct Indirect 127.000 $ Cost Item Factory labour, direct Advertising Factory supervision Property taxes, factory building Sales commissions Insurance, factory Depreciation office equipment Lease cost, factory equipment Indirect materials, factory Depreciation, factory building General office supplies (biling) General office salaries Direct materials used (wood, bolts, etc.) Utilities, factory Total costs "To units of product $ 127.000 $ 51,800 $ 51 800 127.000 $ 0
